Acorn

Acorns appear under trees exclusively in Animal Crossing: Wild World during the Acorn Festival. They grow on oak trees, the trees which do not produce fruit. Giving certain amounts to Cornimer will result in him giving you an item of MushroomFurniture. Acorns, Large Acorns, Round Acorns, and Small Acorns will not rot when they are kept in your pockets, unlike turnips. Tom Nook will pay 400 bells for an acorn. However, Cornimer will not accept Rotten Acorns. It is sensible to sell Rotten Acorns to Tom Nook, as he will take them for 2 bells, like any other acorn. It is also smart to send them in letters to villagers. They will treat it like any other gift.